COMMISSIONER OF C. EX. Vs. NOORANI TEXTILE MILLS

JUDGEMENT

(1.) IN this appeal filed by the Revenue, the Order -in -Appeal dated 30 -9 -1999 passed by the Commissioner of Central Excise (Appeals), Jaipur is under challenge. The Commissioner has passed the order as under : -

(2.) WE have heard Dr. Ravinder Babu, JDR for the appellants/Revenue and Shri K.K. Anand, Advocate for the party.

(3.) IT is admitted in the brief facts of the case filed by the Revenue that the respondents, M/s. Noorani Textile Mills, Unit -2, Pali (Marwar), Rajasthan were receiving the fabrics under the cover of challans issued as per Rule 57F (3) of the Central Excise Rules. They were doing the processes of bleaching and mercerising on job work basis and were clearing the same from their factory without payment of excise duty leviable thereon.